PRSA. Person not working. What age can they access?

Hi, I am asking this for a friend so may not have the full details, but here goes..
Person, now in their 50s, hasnt worked for some years. Was on Unemployment Benefit, than UA and i think they are now on disability.
They never had pension through work but put a lump sum of a few thousand in a PRSA good few years back.

Its looking likely thst this person won't work again and will remain on disability.

What age can they access their PRSA and can they take a lump sum?
How would it be taxed if only income is social welfare?

They just want to have some idea before contacting the company, so any info appreciated. Thanks

dubdub123 said:

What age can they access their PRSA and can they take a lump sum?

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As the PRSA was funded when they were in PAYE employment and they are no longer in that employment, they can "retire" the PRSA now. They can take 25% of the fund as a tax-free lump sum and the 75% balance would be used to provide a pension, either through an annuity (not recommended for someone in poor health) or an ARF. If the 75% is small, they may be able to withdraw it all at one go as a "trivial pension".

Dave Vanian said:

As the PRSA was funded when they were in PAYE employment and they are no longer in that employment, they can "retire" the PRSA now. They can take 25% of the fund as a tax-free lump sum and the 75% balance would be used to provide a pension, either through an annuity (not recommended for someone in poor health) or an ARF. If the 75% is small, they may be able to withdraw it all at one go as a "trivial pension".

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Thats very helpful thank you. My understanding is that theres a few thousand euro in the PRSA (i think less than 10k but i dont have details) so sounds like it may fall under "trivial pension".
Ive never heard that expression before, I'll mention this to them. thank you.

Here's a summary of trivial pension rules. https://my.bline.ie/sites/default/files/list-of-links/2021-08/trivial-pension-update.pdf

If they qualify under Option B it would be good as the withdrawal would only be taxed at 10%.